The GST reconciliation most small firms skip

Annual return dates get all the attention. The monthly reconciliation between your books and the portal is what actually triggers notices.

Every month, compare three things: your sales register, GSTR-1 as filed, and the credit appearing in GSTR-2B.

Mismatches that sit for a quarter become impossible to trace — the person who raised the invoice has moved on and the supplier has stopped answering.

Do it on the fifth of every month. It takes an hour when it is current and two days when it is not.